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[转让定价] 【答疑解惑】中国香港新FSIE制度10个常见问题解答(中英文对照)

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2020税务高考

2022-11-4 11:26:38 | 显示全部楼层 |阅读模式


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来源:中国香港税务局官网
编译:思迈特财税国际税收服务团队
Territorial Source Principle of Taxation 地域来源征税原则
1.Q: Will the "economic substance requirement" under the new FSIE regime override the territorial source principle of taxation?
1.问:新FSIE制度下的“经济实质要求”是否会推翻地域来源征税原则?
A:Hong Kong will continue to adhere to the territorial source principle of taxation, and determination on the source of profits will not be affected by the introduction of the "economic substance requirement" under the new FSIE regime. In other words, in-scope taxpayers can still make offshore claims and be tax-exempt so long as they meet the economic substance requirement, with the source of profits and compliance with the economic substance requirement being considered in distinct and separate contexts.
答:香港将继续坚持地域来源的征税原则,对利润来源的确定不会受到新FSIE制度下“经济实质要求”的影响。换句话说,只要符合经济实质要求,范围内的纳税人仍然可以进行离岸申报并获得免税,而利润来源和符合经济实质要求将在不同和单独的背景下被考虑。
2.Q:What is the conceptual difference between the tests for source of income and the tests for economic substance under the new FSIE regime?
2.问:在新FSIE制度下,对收入来源的测试和对经济实质的测试在概念上有什么区别?
A:Determination on the source of profits will continue to be based on the existing provisions of the Inland Revenue Ordinance and common law principles.
答:对利润来源的确定将继续基于《税务条例》的现有规定和普通法原则。
As regards the “economic substance requirement”, a taxpayer that is a non-pure equity-holding entity is required to satisfy the adequacy test in terms of the number of qualified employees employed and the amount of operating expenditures incurred for carrying out the “specified economic activities” in Hong Kong. For a pure equity-holding entity, the specified economic activities are holding and managing its equity participation, and compiling with the corporate law filing requirements in Hong Kong (“reduced economic substance requirement”). For a taxpayer that is not a pure equity-holding entity, the specified economic activities are making necessary strategic decisions and managing and bearing principal risks in respect of any assets it acquires, holds or disposes of. Such specified economic activities are not necessarily directly related to the source of the relevant offshore income received.
至于“经济实质要求”,非纯股权持有实体的纳税人必须在所雇用的合格雇员人数和在香港进行“指明经济活动”所招致的经营开支方面,满足足够的测试。对于一个纯股权持有实体,指明经济活动是持有和管理其股权,以及遵守香港公司法的备案要求(“简化经济实质要求”)。对于非纯股权持有实体的纳税人来说,指明经济活动是做出必要的战略决策,并管理和承担其获得、持有或处置的任何资产的主要风险。这种指明经济活动不一定与收取的相关离岸收入的来源直接相关。
Covered income 涵盖收入
3.Q:What is the tax treatment for losses sustained from the sale of equity interests outside Hong Kong?
3.问:出售香港以外的股权权益蒙受的损失如何处理?
A:In the case where a covered taxpayer sustains a loss from the sale of equity interests outside Hong Kong (“disposal loss”), the “disposal loss” can be used to set off against the taxpayer’s assessable profits derived from specified foreign-sourced income that is chargeable to profits tax under the new FSIE regime in the year of assessment during the basis period of which the sale proceeds are received in Hong Kong if the taxpayer fails to meet the economic substance requirement and the conditions for participation exemption. Any amount of loss not so set off can be carried forward and set off against the taxpayer’s assessable profits derived from specified foreign-sourced income in subsequent years of assessment.
答:如果涵盖纳税人因出售香港以外的股权权益而蒙受损失(“处置损失”),该 “处置损失”可用于抵消纳税人在新FSIE制度下的应评税利润,而在出售收入在香港收取的基准期内,该纳税人不符合经济实质要求和参股豁免的条件。任何未被抵消的损失金额都可以结转,并在随后的评税年度中以纳税人从指明外地收入中获得的应评税利润来抵消。
Economic Substance Requirement 经济实质要求
4.Q:If a company has already received a certificate of resident status ("COR"), can the COR serve as a proof that there is sufficient economic substance?
4.问:如果一个公司已经获得了居民身份证明(“COR”),COR能否作为有足够经济实质的证明?
A:A COR is a document issued by the Hong Kong competent authority to a Hong Kong resident person who requires proof of resident status for the purpose of claiming tax benefits under a Comprehensive Double Taxation Agreement (“CDTA”). Therefore, it only serves as a proof that the entity is a Hong Kong tax resident for the purposes of the CDTA. Since an entity’s tax resident status and its compliance with the “economic substance requirement” under the new FSIE regime are considered in different contexts, COR cannot be used to demonstrate sufficient economic substance for the purposes of the new FSIE regime.
答:COR是由香港主管当局签发给需要证明居民身份的香港居民人士的文件,目的是为了根据全面双重征税协定(CDTA)申请税收优惠。因此,它只是作为一个证明,证明该实体是为CDTA目的的香港税收居民。由于一个实体的税收居民身份和它是否符合新FSIE制度下的“经济实质要求”是在不同的背景下考虑的,因此,就新FSIE制度而言,COR不能被用来证明有足够的经济实质。
5.Q:What are the “specified economic activities” in relation to interest income from loans?
5.问:什么是与贷款利息收入有关的“指明经济活动”?
A:For interest income from loans, the relevant economic activities are making necessary strategic decisions, managing and bearing principal risks in respect of such loans. Such activities can be carried out through the holding of board meetings, strategic planning made by the finance department, etc.
答:对于贷款利息收入,相关经济活动是做出必要的战略决策、管理和承担与这些贷款有关的主要风险。这些活动可以通过召开董事会会议、财务部门制定的战略规划等方式进行。
6.Q:If a taxpayer arranges the specified economic activities to be carried out by an outsourced entity, does the taxpayer need to monitor those activities? Is minimal monitoring sufficient and is any circumstantial evidence required?
6.问:如果纳税人将指明经济活动安排给一个外包实体从事,纳税人是否需要监控这些活动?最低限度的监控是否足够,是否需要任何旁证?
A:In order to comply with the economic substance requirement through outsourcing, the taxpayer has to demonstrate adequate monitoring of the specified economic activities carried out by the outsourced entity. It is expected that such a monitoring mechanism would be documented in an appropriate manner, say in the outsourcing agreement or any internal policies of the MNE group.
答:为了通过外包遵守经济实质要求,纳税人必须证明对外包实体从事的指明经济活动进行了充分的监控。预计这样的监控机制会以适当的方式记录下来,比如在外包协议或MNE集团的任何内部政策中。
7.Q:Will interest income incidental to an equity holding business affect a taxpayer’s status as a “pure equity-holding entity”?
7.问:股权持有业务附带的利息收入是否会影响纳税人作为“纯股权持有实体”的身份?
A:A receipt of incidental interest income (e.g. interest on deposit of dividends received) would not affect a taxpayer’s status as a pure equity-holding entity.
答:收取附带的利息收入(例如收取的股息存款利息)不会影响纳税人作为纯股权持有实体的身份。
Compliance Requirement 合规要求
8.Q:Is a covered taxpayer required to notify the Inland Revenue Department of its receipt of specified foreign-sourced income?
8.问:涵盖纳税人是否需要将其收取的指明外地收入告知税务局?
A:A covered taxpayer who receives in Hong Kong any specified foreign-sourced income to which no tax exemption is applicable will have to inform its chargeability to tax within 4 months after the end of the basis period of the year of assessment during which the income is received in Hong Kong (“year of receipt”). In the case where a profits tax return for the year of receipt has been issued, the taxpayer is required to provide details of the income received in the tax return and no separate written notification is required.
答:涵盖纳税人在香港收取任何不适用税收豁免的指明外地收入时,必须在其在香港收取该收入的评税年度(“收取年度”)的基准期结束后4个月内告知其应否课税。如果收取年度的利得税报税表已经发出,纳税人需要在报税表中提供所收取的收入细节,而不需要单独书面告知。
9.Q:Can a taxpayer apply for an advance ruling to obtain certainty on whether its specified foreign-sourced income is exempt from tax under the new FSIE regime?
9.问:纳税人是否可以申请事先裁定,以获得其指明外地收入在新FSIE制度下是否获得免税的确定性?
A:Upon the enactment of the amendment ordinance in relation to the new FSIE regime ("the Amendment Ordinance"), a taxpayer can apply for an advance ruling under div 88A of the Inland Revenue Ordinance ("the IRO") on whether its covered income is exempt from tax under the new FSIE regime. However, no advance ruling can be made prior to the enactment of the Amendment Ordinance.
答:在有关新FSIE制度修订条例(“修订条例”)颁布后,纳税人可以根据《税务条例(IRO)》第88A条申请事先裁定其涵盖收入是否在新FSIE制度下获得免税。然而,在《修订条例》颁布之前,不能作出事先裁定。
As a transitional arrangement between the gazettal of the amendment bill in relation to the new FSIE regime (“the Amendment Bill”) and the coming into operation of the Amendment Ordinance, a taxpayer can apply for the Commissioner’s opinion on its compliance with the economic substance requirement (“ESR”) proposed under the Amendment Bill (“the Opinion”). The application may cover a maximum of 5 years of assessment. The Opinion is not an advance ruling made pursuant to div 88A of the IRO. The Commissioner will, however, apply the enacted ESR in accordance with the Opinion provided that the arrangements and parameter stated in the Opinion are adhered to and the enacted ESR is substantially the same as that proposed in the Amendment Bill. The taxpayer can rely on the Opinion to report its compliance with the enacted ESR in its tax return.
作为有关新FSIE制度的修订条例草案(“修订条例草案”)刊宪和《修订条例》开始实施之间的过渡性安排,纳税人可以就其是否符合《修订条例草案》所建议的经济实质要求(“ESR”) ,申请局长的意见(“意见”)。该申请可涵盖最多5年的评税。该意见不是根据IRO第88A条作出的事先裁定。然而,局长将根据该意见适用已颁布的ESR,前提是该意见中所述的安排和决定因素得到遵守,且已颁布的ESR与《修订条例草案》中建议的ESR基本一致。纳税人可以依据该意见在其报税表中报告其符合已颁布的ESR的情况。
10.Q:Should the economic substance requirement be satisfied in the year of receipt in Hong Kong or the year of accrual of the income? If the latter, are taxpayers required to put in place a mechanism to keep track of the supporting documents for economic substance in prior years?
10.问:应在香港收取收入的那一年还是在应计收入的那一年满足经济实质要求?如果是后者,纳税人是否需要建立一个机制来跟踪以前年度的经济实质证明文件?
A:The economic substance requirement, if relied upon, needs to be complied with during the basis period of the year of assessment in which the relevant income accrues to the taxpayer.
答:如果依赖经济实质要求,则需要在纳税人应计相关收入的评税年度的基准期内遵守。
To minimise the compliance burden, a taxpayer may consider applying for the Commissioner’s opinion or an advance ruling, as the case may be, on its compliance with the economic substance requirement which, if granted, can be applicable for up to 5 years of assessment. With the Commissioner’s opinion or an advance ruling, the taxpayer will be relieved from tracking the receipt of the offshore non-IP covered income accrued in the relevant years of assessment.
为了最大限度地减少合规负担,纳税人可考虑就其符合经济实质要求的情况申请局长的意见或事先裁定(视情况而定),如果获得批准,则可适用长达5个评税年度。根据局长的意见或事先裁定,纳税人就可以不必跟踪在相关评税年度内应计的离岸非IP涵盖收入的收取情况。
温馨提示:点击“阅读原文”,可下载中国香港新FSIE制度草案完整英文版!
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